PENGARUH PENGALAMAN, KEAHLIAN, DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA BPK RI PERWAKILAN SUMATERA SELATAN)
Daftar Isi:
- This research was aimed to examine the effect of experience, expertise.and professional skeplicism toward fraud detection empirical study in BPK RI South Sumatra Represenlalive. The research uses independent variables is experience,expertise and professional skepticism. The dependent variabels are fraud detection. The population of this study is all of the auditors working al BPK RI South Sumatra Respresentatfre. The samples was conducted by total sampling.For collecting data the writer uses questionnaires.The Data Analysis uses a multiple linear regressions using the Statistical Packages for Social Science (SPSS) version 21. The statistical method which is used lo test the hypothesis is mu/Jiple linear regression analysis. The result showed that experience and expertise have a influence on fraud detection.f'ariable professional skepticism have no influence on fraud detection.